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PA Department of Revenue Common Level Ratio
Pennsylvania Department of Revenue Realty Transfer Tax Common Level Ratio (CLR) Real Estate Valuation Factors for Fayette County
The following real estate valuation factors are based on sales data compiled by the State Tax Equalization Board. These factors are the mathematical reciprocals of the actual common level ratio. For Pennsylvania Realty Transfer Tax purposes, these factors are applicable for documents accepted for the periods indicated below. The date of acceptance of a document is rebuttably presumed to be its date of execution, that is, the date specified in the body of the document as the date of the instrument. 61 Pa Code 91.102.
| Acceptance Date: To | Acceptance Date: From | CLR Factor |
|---|---|---|
July 2, 1986 | June 30, 1987 | 5.81 |
July 1, 1987 | June 30, 1988 | 7.81 |
July 1, 1988 | June 30, 1989 | 7.58 |
July 1, 1989 | June 30, 1990 | 6.94 |
July 1, 1990 | June 30, 1991 | 7.09 |
July 1, 1991 | June 30, 1992 | 7.19 |
July 1, 1992 | June 30, 1993 | 7.25 |
July 1, 1993 | June 30, 1994 | 7.46 |
July 1, 1994 | June 30, 1995 | 7.35 |
July 1, 1995 | June 30, 1996 | 7.30 |
July 1, 1996 | June 30, 1997 | 8.00 |
July 1, 1997 | June 30, 1998 | 8.48 |
July 1, 1998 | June 30, 1999 | 9.09 |
July 1, 1999 | June 30, 2000 | 9.43 |
July 1, 2000 | December 31, 2000 | 9.71 |
*January 1, 2001 | June 30, 2001 | 3.40 |
*July 1, 2001 | June 30, 2002 | 3.33 |
July 1, 2002 | December 31, 2002 | 3.85 |
**January 1, 2003 | June 30, 2003 | 1.00 |
**July 1, 2003 | June 30, 2004 | 1.00 |
July 1, 2004 | June 30, 2005 | 1.03 |
July 1, 2005 | June 30, 2006 | 1.10 |
July 1, 2006 | June 30, 2007 | 1.14 |
July 1, 2007 | June 30, 2008 | 1.17 |
| July 1, 2008 | June 30, 2009 | 1.17 |
July 1, 2009 | June 30, 2010 | 1.22 |
| July 1, 2010 | June 30, 2011 | 1.23 |
| July 1, 2011 | June 30, 2012 | 1.21 |
| July 1, 2012 | June 30, 2013 | 1.25 |
| July 1, 2013 | June 30, 2014 | 1.23 |
| July 1, 2014 | June 30, 2015 | 1.26 |
| July 1, 2015 | June 30, 2016 | 1.35 |
| July 1, 2016 | June 30, 2017 | 1.38 |
| July 1, 2017 | June 30, 2018 | 1.40 |
| July 1, 2018 | June 30, 2019 | 1.40 |
July 1, 2019 | June 30, 2020 | 1.40 |
| July 1, 2020 | June 30, 2021 | 1.70 |
| July 1, 2021 | June 30, 2022 | 1.79 |
| July 1, 2022 | June 30, 2023 | 1.93 |
*Adjusted by the Department of Revenue to reflect assessment ratio change effective January 1, 2001.
**Adjusted by the Department of Revenue to reflect assessment base change effective January 1, 2003.